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payment was made, but when. Also, no question is raised as to
acceptance of Betsy’s check, and presentation to and payment by
the drawee bank. See Weber v. Commissioner, 70 T.C. at 57-58.
Also, no question is raised as to Brown’s being an appropriate
agent of Markette for purposes of accepting delivery. Broussard
v. Commissioner, 16 T.C. 23 (1951).
Thus, the question of whether petitioner and Betsy
overstated an interest deduction for 1987 turns on whether Betsy
delivered her check, dated December 22, 1987 (Griffin v.
Commissioner, 49 T.C. 253, 261 (1967)), to Markette’s bookkeeper,
Brown, in 1987 or in 1988.
Both Betsy and Brown testified on this matter; their
testimony conflicted. We do not believe that either of them
lied, but clearly at least one of them misremembered what had
occurred during the turmoil when the Sley Corporations moved out
of the Grossman & Flask sublet office space. All the other
evidence in the record is consistent with the testimony of both
Betsy and Brown. In effect, the evidence is in equipoise. Thus,
petitioner failed to carry his burden of proving that it is more
likely than not that respondent erred with respect to this
adjustment. See Brookfield Wire Co., Inc. v. Commissioner, 667
F.2d 551, 553 n.2 (1st Cir. 1981), affg T.C. Memo. 1980-321;
Deskins v. Commissioner, 87 T.C. 305, 322-323 n.17 (1986).
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